For three years, a man has kept dead cats in his freezer, saying he had not found time to bury them.

Auckland SPCA (Society for the Prevention of Cruelty to Animals) charged Donald Cruickshank, 77, and his friend Tatyana Kondratyeva, 48, with failing to care for the animals.

Cruickshank reportedly stored the cat bodies next to food in two fridges and freezers. Police found them when they visited his home in December after his house reeked of feline waste while police was attending to another incident in the vicinity, the New Zealand Herald reported.

SPCA claimed its inspectors also found 19 cats around his house, 17 other cats locked in cages, and 23 cats in a downstairs unit. All the cats were allegedly in unhygienic conditions, with some suffering infections.

Cruickshank, who has pleaded not guilty to the charges, told the Herald that he was a cat lover.

"I've been involved with saving cats virtually all my life ... I've spent millions of dollars on cats," Cruickshank said, adding he didn't own the 50 cats but he allowed his friend, Kondratyeva, to keep her feline pets at his residence because she lost her home.

For her part, Kondratyeva told the Herald she had been rescuing colony cats for about 10 years and always took proper care of them until her relationship with Cruickshank ended and she was no longer allowed in his home.

"[The property] was clean when I left," she said.

Cruickshank and Kondratyeva both pleaded not guilty in the North Shore District Court, and were scheduled to appear again on February 23 for defended hearings.